https://www.taxtmi.com/caselaws?id=467474 Construction services rendered to the State Government were not entitled to Service Tax exemption for the period governed by the post-withdrawal regime, because the later notification could not override the withdrawal of exemption already effected by Notification No. 06/2015-S.T.; the demand survived on merits to that extent. The extended period of limitation was not invokable because the taxability issue was in public domain and the record showed confusion rather than suppression or other ingredients required for extended limitation; the demand was confined to the normal limitation period. No penalty was leviable in the circumstances, given the limitation finding and the partial survival of the demand. en-us Thu, 24 Oct 2024 00:00:00 +0530 Thu, 19 Mar 2026 22:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467474 Construction services rendered to the State Government were not entitled to Service Tax exemption for the period governed by the post-withdrawal regime, because the later notification could not override the withdrawal of exemption already effected by Notification No. 06/2015-S.T.; the demand survived on merits to that extent. The extended period of limitation was not invokable because the taxability issue was in public domain and the record showed confusion rather than suppression or other ingredients required for extended limitation; the demand was confined to the normal limitation period. No penalty was leviable in the circumstances, given the limitation finding and the partial survival of the demand. Case-Laws Service Tax Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467474